Required information Following is a list of accounts and their balances as they appear on Capital Industries' adjusted trial balance. The accounts are listed in alphabetical order. Accounts Payable Accounts Receivable Advertising Expense Cash Common Stock Dividends Interest Revenue Land Notes Payable Rent Expense Retained Earnings Salaries and Wages Expense Salaries and Wages Payable Service Revenue Utilities Expense 4,300 $ 8,500 1,500 ? 48,000 9,000 9,200 84,000 15,600 18,000 20,500 37,100 3,800 72,600 4,100 Capital Industries' closing entries will include: Check All That Apply a credit to Retained Earnings of $11,100. debit to Retained Earnings of $9,000 debit to Dividends of $9.000 Debit to Met Income for $2000 credit to interest Revenue for $9.200 credit to Rent Expense for $18.000